THE ASSISTANT COMMISSIONER (ST) vs M/S SRI VEERA VENKATA SATYANARAYANA RICE MILL — SLP(C) No. 6563/2022

Summary: The Supreme Court admitted the Special Leave to Appeal challenging a High Court judgment on GST "consideration" in a rice milling agreement. The petitioners argued that the value of by-products (broken rice, bran, husk) retained by the mill should be included in the taxable consideration under GST Act Section 2(31), contrary to the High Court's finding. The Court issued notice returnable in eight weeks, directed respondents to file counter-affidavit within three weeks, and imposed a stay on coercive action against petitioners pending final hearing. This case analysis is maintained by casestatus.in based on publicly available court records.